The growing influence of technology has prompted numerous scholars to explore how virtual reality (VR) affects performance. This study aims to validate the technology acceptance model (TAM) for VR in collaborative learning to enhance performance. We employed a questionnaire for data collection, distributed to 423 master's students in China engaging in VR-based collaborative learning. We employed partial least squares structural equation modelling (PLS-SEM) to analyse the data. The findings reveal that perceived usefulness and ease of use positively influence the intention to use VR and engage in collaborative learning. Furthermore, the intention to use VR and collaborative learning positively affect learner performance. Notably, habit does not significantly moderate the relationship between the intention to use VR and learner performance. Therefore, the proposed model can serve as a valuable tool for educators and decision-makers, aiding in the development of strategies to encourage students to use VR for enhanced performance.